Revenue Scotland and Tax Powers Act 2014

CHAPTER 1Penalties: introductory

Overview

157Penalties: overview

This Part is arranged as follows—

  • Chapter 2 sets out penalties relating to failure to make tax returns or to pay tax,

  • Chapter 3 sets out penalties relating to inaccuracies,

  • Chapter 4 sets out penalties relating to investigations, and

  • Chapter 5 sets out other administrative penalties.

Double jeopardy

158Double jeopardy

A person is not liable to a penalty under this Act in respect of anything in respect of which the person has been convicted of an offence.